Section 121A(2)(b) of the Principal Act is amended -

(a) in subparagraph (vii)(III), by the substitution of "subject to subparagraph (viii), €35,000" for "€35,000",

(b) in subparagraph (viii),

(i) by the substitution of "years of assessment 2023, 2024 and 2025" for "years of assessment 2023 and 2024", and

(ii) in clause (I) -

(I) by the substitution of "clause (I), (II) or (III)" for "clause (I) or (II)", and

(II) in subclause (A) by the substitution of "clause (I), (II) or (III)" for "clause (I) or (II)".